Lynch v. Hornby
Court of Appeals for the Eighth Circuit
In Error to the District Court of the United States for the District of Minnesota; Wilbur F. Booth, Judge. Action by H. C. Hornby against E. J. Lynch, Collector of Internal Revenue for the District of Minnesota. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
SANBORN, Circuit Judge.
The writ of error in this case challenges a judgment which Hornby, the plaintiff below, recovered against Lynch, the collector, for the return to him of $171, which the collector had assessed against him as an additional income tax under the Tariff Act of October 3, 1913, c. 16, § II, A, 38 Stat. 166, 3 U. S. Comp. Stat. 1913, §§ 6319, 6320, 6321, and which he had paid under protest. The facts were alleged in the complaint of Hornby, and they were admitted by demurrer. They are set forth in detail and are numerous, but the result of them is that Hornby was the owner of…
2Cases cited1 opinion
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
3Cited by10 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Edwards v. DouglasSupreme Court of the United States · 1925
- Dobson v. CommissionerUnited States Board of Tax Appeals · 1925
- Southern Pac. Co. v. LoweDistrict Court, S.D. New York · 1917
- A. B. Nickey & Sons v. CommissionerUnited States Board of Tax Appeals · 1925
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